GSTR 6 Return for Input Service Distributor

 

Return for Input Service Distributor GSTR 6 Return

 

Please reconfirm the  correctness of below mentioned  GST form with GST authorities.

 

GSTR 6 Return is arranged to use for  Return for Input Service Distributor

 

The pdf format of  GSTR 6  Return for Input Service Distributor is given below to click and download:

 

Download  GSTR 6 Return in pdf format:   GSTR-6.pdf

 

 

 

Government of India/State

 

 

Department of ---------

 

GSTR-6

 

[See Rule….]

 

 

RETURN FOR INPUT SERVICE DISTRIBUTOR

 

 

 

1.

GSTIN:

 

…………………….

2.

Name of the Registered person:

…………………….

(S.No. 1 and 2 will be auto-populated on logging)

 

3.

Period:

Month  ……………..Year………………

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

  1. 4.                 From Registered Taxable Persons (to be auto-populated from counter party GSTR-1 and GSTR-5)

 

 

                         

(figures in Rs)

 
                                     

GSTIN

Invoice

     

POS

Eligibility of

Total Tax

   

ITC available this

 

IGST   CGST

SGST  (only if

ITC as

available as ITC $ month $

 

of

 

Input/Capital

                         
                           

supplier

     

differe

goods/Input

 

IGST

 

CGS

 

SGS

IGST

 

CGS

 

SGST

   
     

nt from

             
       

the

services/none

     

T

 

T

   

T

       
                     
       

locatio

                           
       

n of

                           
       

recipie

                           

 

 

No. Date ValueServi SAC

Taxa

Rat

Amt  Rate

Amt

Rat

Amt

   

Amt

Amt

Amt

Amt

Amt

Amt

       

ces

 

ble

e

     

e

                 
           

value

                           

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

(15)

(16)

(17)

(18)

(19)

(20)

(21)

 

Other than supplies attracting reverse charge

 

Auto

 

populated

Shall be auto populated from counterparty GSTR1 and GSTR5`

Not auto

 

populated

 

(Claimed

 

)

 

 

   

$

Taxable person will have to enter the amount of credit to be availed for CGST/SGST or IGST as the case may be

Note:

If the supply is received in more than one lot, the invoice information should be reported in the return period in which the last lot is received and recorded in the books of accounts.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

4A. Amendments to details of inward supplies received in earlier tax periods

 

 

                                               

(figures in Rs)

 
                                                         

Origin

                               

POS

Eligibilit

Total Tax available as

ITC available this

 

al

GST

Revised/Original Invoice

IGST

 

CGST

SGST

(only if

y of  ITCITC $

   

month $

       

Invoic

IN

                             

differen

as

                 

e

of

                             

Input/Ca

                 
   

supp

                             

t from

pital

                 
                                                   
                                 

the

                 
   

lier

                             

goods/In

IGST

CGS

SGST

IGST

 

CGS

SGST

   
                                 

location

       
                                   

put

 

T

     

T

     
                                   

of

services/

             
                                                     
     

No.

Dat

Valu

 

ServSA

Taxabl

Rat

Amt

 

Rat

Amt

Rat

Amt

recipien

none

Amt

Amt

Amt

Amt

 

Amt

Amt

   
                                   

t

                     
       

e

e

 

ices

 

C

e

e

   

e

 

e

                       
                                             
                   

value

                                     
                                                           

(1)

(2)

(3)

(4)

(5)

(6)

 

(7)

 

(8)

(9)

(10)

(11)

 

(12)

(13)

(14)

(15)

(16)

(17)

 

(18)

(19)

(20)

(21)

 

(22)

(23)

   
                                                           

Other than

supplies attracting reverse charge

                                   
                                                           
   

Auto

                               

Input

                   
   

popu

                                                     
                                   

None

                   
   

lated

   

Shall be

 

auto

populated

from

counterparty GSTR1

and GSTR5

                   
                                 
   

Not

                               

Same as

                   
   

auto

                               

above

                   
   

popu

                                                     
   

lated

                                                     
   

(Clai

                                                     
   

med)

                                                     
                                                           

 

 

$ Taxable person will have to enter the amount of credit to be availed for CGST/SGST or IGST as the case may be

 

 

 

 

 

 

 

 

 

 

5.   Details of Credit/Debit Notes

 

 

                                         

(figures in Rs)

 

GST

Type of

Debit

Original

Differe

 

Differential Tax

 

Eligibili

Total Tax

 

ITC available

   

IN

note

Note/

Invoice

 

ntial

           

ty for

available as

this month

     
 

(Debit

credit

     

Value

           

ITC

ITC

                 
 

/Credit)

note

     

(Plus

           

(select

                     
             

or

           

from

                     
             

Minus)

           

drop

                     
   

No

Date

No.

 

Date

 

IGST

CGST

SGST

down as

IG

 

CG

 

SG

IG

CGS

 

SGS

   
   

.

                     

in Table

ST

 

ST

 

ST

ST

T

 

T

   
               

Ra

A

Ra

A

Ra

A

5 above)

A

 

Am

 

Am

A

Amt

 

Amt

 
                         
               

te

mt

te

mt

te

mt

 

mt

 

t

 

t

mt

         
                                                   

(1)

 

(2)

(3)

(4)

 

(5)

(7)

(8)

(9)

(1

(1

(1

(1

(14)

(1

 

(16

 

(17

(1

(19)

 

(20)

   
                   

0)

1)

2)

3)

 

5)

 

)

 

)

8)

         

Other

than reverse

charge

                                             

 

 

 

 

 

 

Reverse charge

 

Details shall be auto populated from counterparty GSTR1 and GSTR 5

 

 

 

 

5A.    Amendment to Details of Credit/Debit Notes of earlier tax periods

 

 

Original Debit

Revised

Type of

Differen

Differential Tax

Eligibi

Total Tax

ITC available

Note/ credit

Details of

note

tial

 

lity for

available as

this month

note

original Debit

(Debit/Cr

Value

 

ITC

ITC

 
 

Note/ credit

edit)

(Plus or

 

(select

   
 

note

 

Minus)

       
               

 

 

GST

N

Da

GST

N

Da

   

IGST

CGST

SGST

from

IGS

CG

SG

IGS

CG

SG

 

IN

o.

te

IN

o.

te

               

drop

T

ST

ST

T

ST

ST

 
               

Ra

A

Ra

A

Ra

A

down

Am

Amt

Amt

Am

Amt

Amt

 
               

as in

 
               

te

mt

te

mt

te

mt

t

   

t

     
               

Table 5

         
                           

above)

             
                                           

(1)

(2)

(3)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

(14)

(15)

(16)

(17)

(18)

(19)

(20)

(21)

 

 

 

Other than reverse charge

 

 

Details shall be auto populated from counterparty GSTR1 and GSTR 5

 

Reverse charge

 

 

 

 

 

  1. 6.                 Input Service Distribution

 

 

(figures in Rs)

 

GSTIN of

Document

No.

Date

SAC

GSTIN of receiver

 

Invoice/Document No.

 

the Supplier

Type

     

of credit

No.

Date

ISD Credit distributed

 

(invoice/revised

           

IGST

CGST

SGST

 

invoice/debit

                 
 

note/revised

                 
 

debit note/credit

                 
 

note/credit

                 
 

note)

                 

(1)

(2)

(3)

(4)

 

(5)

(6)

(7)

(8)

(9)

(10)

                     

 

 

 

 

6A. Revision of Input Service Distribution of earlier tax periods

 

 

 

 

 

             

(figures in Rs)

                   

GSTIN of receiver

Original Invoice/Document No.

 

Revised Invoice/Document No.

 

of credit

No.

Date

No.

Date

 

ISD Credit distributed

         

IGST

 

CGST

 

SGST

                   

(1)

(2)

(3)

(4)

(5)

(6)

 

(7)

 

(8)

                   
                   

 

 

 

                   

7.

ISD Ledger

             
             

(figures in Rs)

 
                   
   

Description

IGST

CGST

SGST

Total

   
                   
   

(1)

(2)

(3)

(4)

 

(5)

   
                   
 

Opening Balance

             
 

ITCs received*

             
                   
 

ITC Reversal

             
 

ITC Distributed

             
 

Distributed as IGST

             
               
 

Distributed as CGST

             
               
 

Distributed as SGST

             
               
                   
 

Closing balance

             

 

 

I __________________hereby declare that the information given in this return is true, correct and complete in every respect. I further declare that I have the legal authority to submit this return.

 

Place:

 

Date:                                                                                                                                                                                                                               (Signature of Authorized Person)

 

Note:

1.    To be furnished by 13th of the month succeeding the tax period)

 

 

Useful Information Hyperlinks:

 Procedure for obtaining Registration number of GSTIN
Procedures to get GST Registration number for IT exempted proprietorship firms.
 Process of application for registration under GST Act to obtain GSTIN
Different application Forms for registration under Goods and Service Tax Act (GSTIN)
 Application for registration under GST Act to obtain GSTIN
GST registration and returns filing procedures for PSUs and Government entities
Re-registration of GST, Goods and Service Tax.
 Cancellation of registration of GST
All about registration of GST in India, FAQ
Cancellation of GST Registration in India, FAQ
Can a person without GST registration claim ITC?
 Why separate Registration of GST in each state in India, for each business.
 Latest date to file GST registration in India
Procedures to obtain GST registration for non-resident taxable person
Is digital signature option available under registration of GST in India?
 Advantages of GST registration in India
Who has to obtain GST registration in India?      

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